Publications & Documents


  • 13-mars-2013

    Français

    Planification fiscale agressive fondée sur des opérations de couverture après impôt

    Planification fiscale agressive fondée sur des opérations de couverture après impôt

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  • 13-mars-2013

    Français

    La couverture à travers la charge d’impôt : une menace pour les recettes fiscales

    Les dispositifs de planification fiscale agressive (PFA) fondés sur des opérations de couverture après impôt représentent une menace pour les recettes fiscales. Les données empiriques montrent que des centaines de millions de dollars sont en jeu, les pays ayant détecté des opérations qui portent sur plusieurs milliards de dollars.

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  • 11-March-2013

    English

    Task Force Sub Group on Transfer Pricing, March 2013

    The Sub-group on Transfer Pricing held its second meeting on 8th March 2013 at the OECD headquarters in Paris to discuss the significant progress made by the Task Force in the past 15 months on its transfer pricing work.

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  • 11-March-2013

    English

    Task Force Sub Group on Transparency in Financial Reporting, March 2013

    The Sub-group on Transparency in Financial Reporting held its third meeting on 8th March 2013 at the OECD headquarters in Paris to discuss how the report on the potential transparency benefits of the public registration of statutory accounts of unlisted companies was being used in the Task Force’s work with developing countries and how to build on that work.

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  • 6-March-2013

    English

    2nd Global Forum on Transfer Pricing: Addressing Base Erosion and Profit Shifting

    Base erosion is a serious threat to the viability of our countries. It constitutes a major risk to tax revenues, tax sovereignty and tax fairness, said Angel Gurría in his opening remarks at the 2nd Global Forum on Transfer Pricing.

  • 6-March-2013

    English

    Tax and Development - Aid Modalities for Strengthening Tax Systems

    Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a

  • 4-March-2013

    English

    Fragile States - Resource Flows and Trends

    By 2015, half of the world’s people living on less than USD 1.25 a day will be in fragile states. While poverty has decreased globally, progress on Millennium Development Goal (MDG) 1 is slower in fragile states than in other developing countries. Fragile states are also off-track to meet the rest of the MDGs by 2015.

    Fragile situations became a central concern of the international development and security agenda in the 1990s.

  • 1-March-2013

    English

    Albania signs the Convention on Mutual Administrative Assistance in Tax Matters

    Albania has become the 43rd country to sign the Convention on Mutual Administrative Assistance in Tax Matters.

  • 26-février-2013

    Français

    Le Forum mondial sur la transparence fiscale accueille deux nouveaux membres : l'Azerbaïdjan et le Royaume du Lesotho

    L'Azerbaïdjan et le Royaume du Lesotho viennent de rejoindre le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales. En tant que 119e et 120e membres du Forum mondial, ils participeront au processus d’examen par les pairs qui a vocation à encourager tous les pays à pratiquer l’échange effectif de renseignements à des fins fiscales.

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  • 22-February-2013

    English

    Measuring Fiscal Decentralisation, Concepts and Policies

    This book deals with two issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications.

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